Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
In these consolidated proceedings respondent determined a deficiency in the income tax of petitioners James D. and Marian W. Lancaster for the year 1958 in the amount of $148.40, and in the income tax of petitioners Harry C. and Susan G. Garner for the years 1958 and 1959 in the amounts of $214.08 and $218.88, respectively.
The only issue is whether certain payments received by petitioners in...
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